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2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 10 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 10 2022-07-31 09951550 11 2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 11 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 11 2022-07-31 09951550 12 2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 12 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 12 2022-07-31 09951550 13 2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 13 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 13 2022-07-31 09951550 14 2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 14 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 14 2022-07-31 09951550 15 2021-08-01 2022-07-31 09951550 frs-core:CurrentFinancialInstruments 15 2022-07-31 09951550 frs-core:Non-currentFinancialInstruments 15 2022-07-31 09951550 16 2021-08-01 2022-07-31 09951550 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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 09951550
DBC Academies Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09951550
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 3,807,155 3,807,155
3,807,155 3,807,155
CURRENT ASSETS
Debtors 5 14,567 15,747
14,567 15,747
Creditors: Amounts Falling Due Within One Year 6 (14,435 ) (8,722 )
NET CURRENT ASSETS (LIABILITIES) 132 7,025
TOTAL ASSETS LESS CURRENT LIABILITIES 3,807,287 3,814,180
Creditors: Amounts Falling Due After More Than One Year 7 (180,000 ) (180,000 )
NET ASSETS 3,627,287 3,634,180
CAPITAL AND RESERVES
Called up share capital 8 9 9
Share premium account 2,730,747 2,730,747
Capital redemption reserve 1 1
Profit and Loss Account 896,530 903,423
SHAREHOLDERS' FUNDS 3,627,287 3,634,180
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Kerry Bentley
Director
15 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DBC Academies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09951550 . The registered office is Friary Works, 119a Friar Gate, Derby, DE1 1EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 July 2023 (2022: 31 July 2022).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with the Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long­ term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.3. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from banks.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investments
Subsidiaries
£
Cost
As at 1 August 2022 3,807,155
As at 31 July 2023 3,807,155
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 3,807,155
As at 1 August 2022 3,807,155
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 14,567 15,747
14,567 15,747
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 14,435 8,722
14,435 8,722
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 180,000 180,000
180,000 180,000
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 9 9
9. Related Party Transactions
Mr A K Oldale, a director and shareholder in DBC Academies Limited, holds loan notes in the company. The balance due to Mr A K Oldale at 31 July 2023 was £180,000 (2022: £180,000).
Page 4